Abstract

The study aims to analyze the factors that may influence the companies
that performed among List of Sharia Securities (Daftar Efek Syariah - DES) for
years 2009-2011 to provide Islamic social reporting disclosure. DES are
collection of securities that are not contradict with Islamic principles and have
been approved by Bapepam-Lk. DES are guide for Islamic mutual fund to put
their funds and for Muslim investor to invest in Islamic securities. The factors are
company’s characteristic that consists of firm size, profitability, industry type and
classification of banks. In accordance to ISR index was knew how great the role
of the company in conducting islamic social disclosure. The annual reports as
data which can be obtained in Indonesian Stock Exchange and hypothesis testing
using multiple liniear regression. The result of study examined that all factors
have a significant to ISR disclosure